Hithaishi Infra Machine Vs Assistant Commissioner ST FAC
Date: January 6, 2026
Subject Matter
Order Demanding Input Tax Credit Reversal Set Aside Upon Restoration of GST Registration
Summary
The writ petition is allowed , and the order demanding reversal of Input Tax Credit (ITC) is set aside because the petitioner's GST registration, which was initially cancelled, has since been restored by a High Court order, thereby removing the basis…
FULL TEXT OF THE JUDGMENT/ORDER OF ANDHRA PRADESH HIGH COURT 1. The petitioner is a register dealer under the GST Act. The 2 nd respondent issued show cause notice dated 24.08.2024 asking the petitioner to submit explanation as to why the GST registration of the petitioner shall not be cancelled on the ground that the petitioner is not conducting business at its principal place of business as per…